1.audit 审计 #@nPB.
2.attestation 鉴证 v1u~[c=|^
3.credibility 可信赖程度 C;ab-gh
4.audit of financial statements 财务报表审计 O0y0'P-rJq
5.agreed-upon procedures 执行商定程序 ;{8 X+H
6.high levels of assurance 高水平保证 qo:Zc`t(R
7.compilation 编制 ^WU[+H ;
8.reliability 可靠性 :xg
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9.relevance 相关性 {pQ8/Af!
10.professional skepticism 职业谨慎 N9ipw r'P
11.objectivity 客观性 /@Jg [na
12. professional competence 专业胜任能力 &pY$\
13.Senior/CPA-in-charge 项目经理 <|'ETqP<+
14.audit engagement letter 业务约定书 ipG 0ie+
15.recurring audit 连续审计 'RwfW|~6
16.the client 委托人 =Crl{Ax
17.change CPA 更换注册会计师 f2tCB1[D+
18.the existing CPA 现任注册会计师 =H: N!!:
19.the successor CPA 后任注册会计师 IUAe6
20.the preceding CPA前任注册会计师 qAp<OJ
21.issue the audit report 出具审计报告 .`*;AT
22.expert 专家 7E*0;sA#
23.the board of directors 董事会 },<Y
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24.knowledge of the entity‘ s business 了解被审计单位情况 {%6
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25.assess material misstatement risks评估重大错报风险 Mmgm6{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 bfUKh%!M
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 Li8/GoJW-T
29.the prior year‘s working papers 以前年度工作底稿 TN Z-0
30.minutes of meeting 会议纪要 `?^<r%*F.
31.business risks 经营风险 Gqq<-drR
32.appropriateness 适当性 'oGMr=gp<&
33.accounting estimate 会计估计 XiV*d0
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34.management representations 管理层声明 3f>9tUWhTy
35.going concern assumption 持续经营假设 dM,{:eID
36.audit plan 审计计划 +-x+c:
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37.significant audit areas 重点审计领域 jn]l!nm
38.error 错误 rD6NUS
39.fraud舞弊 s!W{ru
40.modified or additional procedures 修改或追加审计程序 q-1vtbn
41.misappropriation of assets 侵占资产 z$Z%us>io
42.transactions without substance 虚假交易 zWN]#W`
43.unusual pressures 异常压力 8~!h8bkC
44.the suspected noncompliance 涉嫌存在违法行为 ^tyqc8&
45.materialiy 重要性 hey/#GC*
46.exceed the materiality level 超过重要性水平 *?Oh%.HgF
47.approach the materiality level 接近重要性水平 g}?39?o
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48.an acceptably low level 可接受水平 XYV`[,^h&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Oo!]{[}7
50.misstatements or omissions 错报或漏报 )-6>!6hZ
51.aggregate 总计
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52.subsequent events 期后事项 }WR@%)7ay
53.adjust the financial statements 调整财务报表 #cikpHLXG
54.perform additional audit procedures 实施追加的审计程序 *Qngx
55.audit risk 审计风险 Y3V2}
56.detection risk 检查风险 !!6@r|
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57.inappropriate audit opinion 不适当的审计意见 ?r$&O*;
58.material misstatement 重大的错报 6DEH|2
59.tolerable misstatement 可容忍错报 5OTZa>H
60.the acceptable level of detection risk 可接受的检查风险